메뉴 건너뛰기




Volumn 21, Issue 3, 2008, Pages 427-454

Performance management practices in public sector organizations: Impact on performance

Author keywords

Behaviour; Control systems; Performance management; Public sector organizations; The Netherlands

Indexed keywords


EID: 41149083603     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570810863996     Document Type: Article
Times cited : (188)

References (108)
  • 1
    • 27944435376 scopus 로고    scopus 로고
    • Determinants of accounting innovation implementation
    • Abernethy, M.A. and Bouwens, J. (2005), "Determinants of accounting innovation implementation", Abacus, Vol. 41 No. 3, pp. 217-40.
    • (2005) Abacus , vol.41 , Issue.3 , pp. 217-40
    • Abernethy, M.A.1    Bouwens, J.2
  • 2
    • 3943072357 scopus 로고    scopus 로고
    • Determinants of control system design in divisionalized firms
    • Abernethy, M.A., Bouwens, J. and Van Lent, L. (2004), "Determinants of control system design in divisionalized firms", The Accounting Review, Vol. 79 No. 3, pp. 545-70.
    • (2004) The Accounting Review , vol.79 , Issue.3 , pp. 545-70
    • Abernethy, M.A.1    Bouwens, J.2    Van Lent, L.3
  • 4
    • 0002617199 scopus 로고    scopus 로고
    • A stakeholder approach to strategic performance measurement
    • Atkinson, A.A., Waterhouse, J.H. and Wells, R.B. (1997), "A stakeholder approach to strategic performance measurement", Sloan Management Review, Vol. 38 No. 3, pp. 25-37.
    • (1997) Sloan Management Review , vol.38 , Issue.3 , pp. 25-37
    • Atkinson, A.A.1    Waterhouse, J.H.2    Wells, R.B.3
  • 5
    • 0000147433 scopus 로고
    • Agency research in managerial accounting: A second look
    • Baiman, S. (1990), "Agency research in managerial accounting: a second look", Accounting, Organizations and Society, Vol. 15 No. 4, pp. 341-71.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.4 , pp. 341-71
    • Baiman, S.1
  • 6
    • 33747180819 scopus 로고    scopus 로고
    • What's measured is what matters: Targets and gaming in the English public health care system
    • Bevan, G. and Hood, C. (2006), "What's measured is what matters: targets and gaming in the English public health care system", Public Administration, Vol. 84 No. 3, pp. 517-38.
    • (2006) Public Administration , vol.84 , Issue.3 , pp. 517-38
    • Bevan, G.1    Hood, C.2
  • 7
    • 0036193241 scopus 로고    scopus 로고
    • The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research
    • Bonner, S.E. and Sprinkle, G.B. (2002), "The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research", Accounting, Organizations and Society, Vol. 27, pp. 303-45.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 303-45
    • Bonner, S.E.1    Sprinkle, G.B.2
  • 8
    • 0002200975 scopus 로고    scopus 로고
    • A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting
    • Bonner, S.E., Hastie, R., Sprinkle, G.B. and Young, S.M. (2000), "A review of the effects of financial incentives on performance in laboratory tasks: implications for management accounting", Journal of Management Accounting Research, Vol. 12, pp. 19-64.
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 19-64
    • Bonner, S.E.1    Hastie, R.2    Sprinkle, G.B.3    Young, S.M.4
  • 9
    • 41149128911 scopus 로고    scopus 로고
    • "The use of value-based measures for assessing managerial performance", unpublished working paper, Nyenrode University, Breukelen
    • Bouwens, J. (2003), "The use of value-based measures for assessing managerial performance", unpublished working paper, Nyenrode University, Breukelen.
    • (2003)
    • Bouwens, J.1
  • 11
    • 0007220594 scopus 로고    scopus 로고
    • An institutional perspective on performance measurement and management in the 'new public sector'
    • Brignall, S. and Modell, S. (2000), "An institutional perspective on performance measurement and management in the 'new public sector'", Management Accounting Research, Vol. 11, pp. 281-306.
    • (2000) Management Accounting Research , vol.11 , pp. 281-306
    • Brignall, S.1    Modell, S.2
  • 13
    • 0041386293 scopus 로고    scopus 로고
    • The role of incentives in the public sector: Issues and evidence
    • Burgess, S. and Ratto, M. (2003), "The role of incentives in the public sector: issues and evidence", Oxford Review of Economic Policy, Vol. 19 No. 2, pp. 285-99.
    • (2003) Oxford Review of Economic Policy , vol.19 , Issue.2 , pp. 285-99
    • Burgess, S.1    Ratto, M.2
  • 14
    • 0003377408 scopus 로고    scopus 로고
    • Private pre-decision information, performance measure congruity, and the value of delegation
    • Bushman, R.M., Indjejikian, R.J. and Penno, M.C. (2000), "Private pre-decision information, performance measure congruity, and the value of delegation", Contemporary Accounting Research, Vol. 17 No. 4, pp. 561-87.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.4 , pp. 561-87
    • Bushman, R.M.1    Indjejikian, R.J.2    Penno, M.C.3
  • 16
    • 1342265028 scopus 로고    scopus 로고
    • Implementing performance measurement innovations: Evidence from government
    • Cavalluzzo, K.S. and Ittner, C.D. (2004), "Implementing performance measurement innovations: evidence from government", Accounting, Organizations and Society, Vol. 29, pp. 243-67.
    • (2004) Accounting, Organizations and Society , vol.29 , pp. 243-67
    • Cavalluzzo, K.S.1    Ittner, C.D.2
  • 17
    • 0037290655 scopus 로고    scopus 로고
    • Management control systems design within its organizational context: Findings from contingency-based research and directions for the future
    • Chenhall, R.H. (2003), "Management control systems design within its organizational context: findings from contingency-based research and directions for the future", Accounting, Organizations and Society, Vol. 28 Nos 2-3, pp. 127-68.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.23 , pp. 127-68
    • Chenhall, R.H.1
  • 18
    • 14244253710 scopus 로고    scopus 로고
    • Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study
    • Chenhall, R.H. (2005), "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study", Accounting, Organizations and Society, Vol. 30, pp. 395-422.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 395-422
    • Chenhall, R.H.1
  • 19
    • 0003095695 scopus 로고    scopus 로고
    • The partial least squares approach for structural equation modeling
    • Marcoulides, G.A. Laurence Erlbaum Associates Hillsdale, NJ
    • Chin, W.W. (1998), "The partial least squares approach for structural equation modeling", in Marcoulides, G.A. (Ed.), Modern Methods for Business Research, Laurence Erlbaum Associates, Hillsdale, NJ, pp. 295-336.
    • (1998) Modern Methods for Business Research , pp. 295-336
    • Chin, W.W.1
  • 20
    • 0042242856 scopus 로고    scopus 로고
    • A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study
    • Chin, W.W., Marcolin, B.L. and Newsted, P.R. (2003), "A partial least squares latent variable modeling approach for measuring interaction effects: results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study", Information Systems Research, Vol. 14 No. 2, pp. 189-217.
    • (2003) Information Systems Research , vol.14 , Issue.2 , pp. 189-217
    • Chin, W.W.1    Marcolin, B.L.2    Newsted, P.R.3
  • 21
    • 84989078029 scopus 로고
    • Business strategy, market structure and risk-return relationships: A structural approach
    • Cool, K., Dierickx, I. and Jemison, D. (1989), "Business strategy, market structure and risk-return relationships: a structural approach", Strategic Management Journal, Vol. 10, pp. 507-22.
    • (1989) Strategic Management Journal , vol.10 , pp. 507-22
    • Cool, K.1    Dierickx, I.2    Jemison, D.3
  • 23
    • 0036029575 scopus 로고    scopus 로고
    • Performance measurement in the public sector: Strategies to cope with the risks of performance measurement
    • De Bruijn, H. (2002), "Performance measurement in the public sector: strategies to cope with the risks of performance measurement", International Journal of Public Sector Management, Vol. 15 Nos 6/7, pp. 578-94.
    • (2002) International Journal of Public Sector Management , vol.15 , Issue.67 , pp. 578-94
    • De Bruijn, H.1
  • 24
    • 0038454885 scopus 로고    scopus 로고
    • Promoting the utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation
    • De Lancer Julnes, P. and Holzer, M. (2001), "Promoting the utilization of performance measures in public organizations: an empirical study of factors affecting adoption and implementation", Public Administration Review, Vol. 61 No. 6, pp. 693-708.
    • (2001) Public Administration Review , vol.61 , Issue.6 , pp. 693-708
    • De Lancer Julnes, P.1    Holzer, M.2
  • 25
    • 17944376558 scopus 로고    scopus 로고
    • The economics of career concern, part II: Application to missions ad accountability of government agencies
    • Dewatripont, M., Jewitt, I. and Tirole, J. (1999), "The economics of career concern, part II: application to missions ad accountability of government agencies", Review of Economic Studies, Vol. 66, pp. 199-217.
    • (1999) Review of Economic Studies , vol.66 , pp. 199-217
    • Dewatripont, M.1    Jewitt, I.2    Tirole, J.3
  • 26
    • 0001043118 scopus 로고    scopus 로고
    • "Power of incentives in private versus public organizations", AEA Papers and Proceedings, May, pp. 378-82
    • Dixit, A. (1997), "Power of incentives in private versus public organizations", AEA Papers and Proceedings, May, pp. 378-82.
    • (1997)
    • Dixit, A.1
  • 27
    • 0036762855 scopus 로고    scopus 로고
    • Incentives and organizations in the public sector: An interpretive review
    • Dixit, A. (2002), "Incentives and organizations in the public sector: an interpretive review", The Journal of Human Resources, Vol. 37 No. 4, pp. 696-718.
    • (2002) The Journal of Human Resources , vol.37 , Issue.4 , pp. 696-718
    • Dixit, A.1
  • 28
    • 0042626505 scopus 로고    scopus 로고
    • Is more information better? the effects of report cards on health care providers
    • Dranove, D., Kessler, D., McClellan, M. and Satterthwaite, M. (2003), "Is more information better? The effects of report cards on health care providers", Journal of Political Economy, Vol. 11 No. 3, pp. 555-88.
    • (2003) Journal of Political Economy , vol.11 , Issue.3 , pp. 555-88
    • Dranove, D.1    Kessler, D.2    McClellan, M.3    Satterthwaite, M.4
  • 29
    • 32544435142 scopus 로고    scopus 로고
    • An analysis of departmental effectiveness, participative budgetary control processes and environmental dimensionality within the competing values framework: A public sector study
    • Dunk, A.S. and Lysons, A.F. (1997), "An analysis of departmental effectiveness, participative budgetary control processes and environmental dimensionality within the competing values framework: a public sector study", Financial Accountability and Management, Vol. 13 No. 1, pp. 1-15.
    • (1997) Financial Accountability and Management , vol.13 , Issue.1 , pp. 1-15
    • Dunk, A.S.1    Lysons, A.F.2
  • 30
    • 0022013369 scopus 로고
    • Control: Organizational and economic approaches
    • Eisenhardt, K.M. (1985), "Control: organizational and economic approaches", Management Science, Vol. 31 No. 2, pp. 134-49.
    • (1985) Management Science , vol.31 , Issue.2 , pp. 134-49
    • Eisenhardt, K.M.1
  • 31
    • 0001336426 scopus 로고
    • Agency theory: An assessment and review
    • Eisenhardt, K.M. (1989), "Agency theory: an assessment and review", Academy of Management Review, Vol. 14 No. 1, pp. 57-74.
    • (1989) Academy of Management Review , vol.14 , Issue.1 , pp. 57-74
    • Eisenhardt, K.M.1
  • 33
    • 0000009769 scopus 로고
    • Evaluating structural equation models with unobservable variables and measurement error
    • Fornell, C. and Larcker, D.F. (1981), "Evaluating structural equation models with unobservable variables and measurement error", Journal of Marketing Research, Vol. 18, pp. 39-50.
    • (1981) Journal of Marketing Research , vol.18 , pp. 39-50
    • Fornell, C.1    Larcker, D.F.2
  • 34
    • 0030215306 scopus 로고    scopus 로고
    • The influence of funding source and legislative requirements on government cost accounting practices
    • Geiger, D.R. and Ittner, C.D. (1996), "The influence of funding source and legislative requirements on government cost accounting practices", Accounting, Organizations and Society, Vol. 21, pp. 549-67.
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 549-67
    • Geiger, D.R.1    Ittner, C.D.2
  • 35
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation
    • Gordon, L.A. and Narayanan, V.K. (1984), "Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation", Accounting, Organizations and Society, Vol. 9 No. 1, pp. 33-47.
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.1 , pp. 33-47
    • Gordon, L.A.1    Narayanan, V.K.2
  • 37
    • 0029503489 scopus 로고
    • From public administration to public management; Reassessing a revolution?
    • Gray, A. and Jenkins, B. (1995), "From public administration to public management; reassessing a revolution?", Public Administration, Vol. 7 No. 3, pp. 75-99.
    • (1995) Public Administration , vol.7 , Issue.3 , pp. 75-99
    • Gray, A.1    Jenkins, B.2
  • 38
    • 84937317588 scopus 로고
    • Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits
    • Gupta, P.P., Dirsmith, M.W. and Fogarty, T.J. (1994), "Coordination and control in a government agency: contingency and institutional theory perspectives on GAO audits", Administrative Science Quarterly, Vol. 39, pp. 264-84.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 264-84
    • Gupta, P.P.1    Dirsmith, M.W.2    Fogarty, T.J.3
  • 39
    • 0001058076 scopus 로고    scopus 로고
    • Debating developments in new public financial management: The limits of global theorising and some new ways forward
    • Guthrie, J., Olson, O. and Humphrey, C. (1999), "Debating developments in new public financial management: the limits of global theorising and some new ways forward", Financial Accountability and Management, Vol. 15 No. 3, pp. 209-28.
    • (1999) Financial Accountability and Management , vol.15 , Issue.3 , pp. 209-28
    • Guthrie, J.1    Olson, O.2    Humphrey, C.3
  • 41
    • 0012006828 scopus 로고    scopus 로고
    • The proper scope of government: Theory and an application to prisons
    • Hart, O., Shleifer, A. and Vishny, R.W. (1997), "The proper scope of government: theory and an application to prisons", The Quarterly Journal of Economics, Vol. 112 No. 4, pp. 1127-61.
    • (1997) The Quarterly Journal of Economics , vol.112 , Issue.4 , pp. 1127-61
    • Hart, O.1    Shleifer, A.2    Vishny, R.W.3
  • 42
    • 27944449314 scopus 로고    scopus 로고
    • The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures
    • Hartmann, F. (2005), "The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures", Abacus, Vol. 41 No. 3, pp. 241-66.
    • (2005) Abacus , vol.41 , Issue.3 , pp. 241-66
    • Hartmann, F.1
  • 43
    • 0041813275 scopus 로고    scopus 로고
    • Outcomes-based performance management in the public sector: Implications for government accountability and effectiveness
    • Heinrich, C. (2002), "Outcomes-based performance management in the public sector: implications for government accountability and effectiveness", Public Administration Review, Vol. 62 No. 6, pp. 712-25.
    • (2002) Public Administration Review , vol.62 , Issue.6 , pp. 712-25
    • Heinrich, C.1
  • 45
    • 0000314726 scopus 로고
    • Management control of public and not-for-profit activities
    • Hofstede, G. (1981), "Management control of public and not-for-profit activities", Accounting, Organizations and Society, Vol. 6, pp. 193-211.
    • (1981) Accounting, Organizations and Society , vol.6 , pp. 193-211
    • Hofstede, G.1
  • 46
    • 84982705844 scopus 로고
    • A public management for all seasons?
    • Hood, C. (1991), "A public management for all seasons?", Public Administration, Vol. 69 No. 1, pp. 3-19.
    • (1991) Public Administration , vol.69 , Issue.1 , pp. 3-19
    • Hood, C.1
  • 47
    • 58149210840 scopus 로고
    • The New Public Management in the 1980s: Variations on a theme
    • Hood, C. (1995), "The New Public Management in the 1980s: variations on a theme", Accounting, Organizations and Society, Vol. 20, pp. 93-109.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 93-109
    • Hood, C.1
  • 49
    • 4344570286 scopus 로고    scopus 로고
    • The middle aging of new public management: Into the age of paradox?
    • Hood, C. and Peters, G. (2004), "The middle aging of new public management: into the age of paradox?", Journal of Public Administration Research and Theory, Vol. 14 No. 3, pp. 267-82.
    • (2004) Journal of Public Administration Research and Theory , vol.14 , Issue.3 , pp. 267-82
    • Hood, C.1    Peters, G.2
  • 50
    • 20444505223 scopus 로고    scopus 로고
    • Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority
    • Hoque, Z. (2005), "Securing institutional legitimacy or organizational effectiveness? A case examining the impact of public sector reform initiatives in an Australian local authority", International Journal of Public Sector Management, Vol. 18 Nos 4/5, pp. 367-82.
    • (2005) International Journal of Public Sector Management , vol.18 , Issue.45 , pp. 367-82
    • Hoque, Z.1
  • 51
    • 20444508131 scopus 로고    scopus 로고
    • Policing the police service: A case study of the rise of 'new public management' within an Australian police service
    • Hoque, Z., Arends, S. and Alexander, R. (2004), "Policing the police service: a case study of the rise of 'new public management' within an Australian police service", Accounting, Auditing & Accountability Journal, Vol. 17 No. 1, pp. 59-84.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.1 , pp. 59-84
    • Hoque, Z.1    Arends, S.2    Alexander, R.3
  • 52
    • 0000230521 scopus 로고    scopus 로고
    • Use of partial least squares (PLS) in strategic management research: A review of four recent studies
    • Hulland, J. (1999), "Use of partial least squares (PLS) in strategic management research: a review of four recent studies", Strategic Management Journal, Vol. 20, pp. 195-204.
    • (1999) Strategic Management Journal , vol.20 , pp. 195-204
    • Hulland, J.1
  • 53
    • 0011084137 scopus 로고    scopus 로고
    • A study of the coordination of mission, objectives and targets in UK executive agencies
    • Hyndman, N. and Eden, R. (2000), "A study of the coordination of mission, objectives and targets in UK executive agencies", Management Accounting Research, Vol. 11, pp. 175-91.
    • (2000) Management Accounting Research , vol.11 , pp. 175-91
    • Hyndman, N.1    Eden, R.2
  • 54
    • 84937384168 scopus 로고    scopus 로고
    • Rational management, performance targets and executive agencies: Views from agency chief executives in Northern Ireland
    • Hyndman, N. and Eden, R. (2001), "Rational management, performance targets and executive agencies: views from agency chief executives in Northern Ireland", Public Administration, Vol. 79 No. 3, pp. 579-98.
    • (2001) Public Administration , vol.79 , Issue.3 , pp. 579-98
    • Hyndman, N.1    Eden, R.2
  • 55
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: A value-based management perspective
    • Ittner, C.D. and Larker, D.F. (2001), "Assessing empirical research in managerial accounting: a value-based management perspective", Journal of Accounting and Economics, Vol. 32, pp. 349-410.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 349-410
    • Ittner, C.D.1    Larker, D.F.2
  • 56
    • 0009224061 scopus 로고    scopus 로고
    • The decentralization debate and accounting controls in the New Zealand public sector
    • Jacobs, K. (1997), "The decentralization debate and accounting controls in the New Zealand public sector", Financial Accountability and Management, Vol. 13 No. 4, pp. 331-43.
    • (1997) Financial Accountability and Management , vol.13 , Issue.4 , pp. 331-43
    • Jacobs, K.1
  • 57
    • 0345770775 scopus 로고    scopus 로고
    • Are financial incentives related to performance? A meta-analytic review of empirical research
    • Jenkins, G.D. Jr, Mitra, A., Gupta, N. and Shaw, J.D. (1998), "Are financial incentives related to performance? A meta-analytic review of empirical research", Journal of Applied Psychology, Vol. 83 No. 5, pp. 777-87.
    • (1998) Journal of Applied Psychology , vol.83 , Issue.5 , pp. 777-87
    • Jenkins Jr., G.D.1    Mitra, A.2    Gupta, N.3    Shaw, J.D.4
  • 58
    • 12944268238 scopus 로고    scopus 로고
    • What does 25 years of experience tell us about the state of performance measurement in public policy and management?
    • Johnsen, A. (2005), "What does 25 years of experience tell us about the state of performance measurement in public policy and management?", Public Money and Management, Vol. 25 No. 1, pp. 9-17.
    • (2005) Public Money and Management , vol.25 , Issue.1 , pp. 9-17
    • Johnsen, A.1
  • 59
    • 84945337454 scopus 로고    scopus 로고
    • Strategic performance measurement and management in non-profit organizations
    • Kaplan, R.S. (2001), "Strategic performance measurement and management in non-profit organizations", Non-Profit Management and Leadership, Vol. 11 No. 3, pp. 353-70.
    • (2001) Non-Profit Management and Leadership , vol.11 , Issue.3 , pp. 353-70
    • Kaplan, R.S.1
  • 61
    • 0031593258 scopus 로고    scopus 로고
    • Determinants of divisional performance evaluation practices
    • Keating, S.A. (1997), "Determinants of divisional performance evaluation practices", Journal of Accounting and Economics, Vol. 24, pp. 243-73.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 243-73
    • Keating, S.A.1
  • 62
    • 0007218262 scopus 로고    scopus 로고
    • Strategic performance management: A balanced approach to performance management issues in local government
    • Kloot, L. and Martin, J. (2000), "Strategic performance management: a balanced approach to performance management issues in local government", Management Accounting Research, Vol. 11 No. 2, pp. 231-51.
    • (2000) Management Accounting Research , vol.11 , Issue.2 , pp. 231-51
    • Kloot, L.1    Martin, J.2
  • 63
    • 0000086334 scopus 로고    scopus 로고
    • Designing effective performance measurement systems under the government performance and results act of 1993
    • Kravchuk, R.S. and Schack, R.W. (1996), "Designing effective performance measurement systems under the government performance and results act of 1993", Public Administration Review, Vol. 56 No. 4, pp. 348-58.
    • (1996) Public Administration Review , vol.56 , Issue.4 , pp. 348-58
    • Kravchuk, R.S.1    Schack, R.W.2
  • 65
    • 0011520228 scopus 로고    scopus 로고
    • Accounting and the new public management: Instruments of substantive efficiency or a rationalising modernity?
    • Lapsley, I. (1999), "Accounting and the new public management: instruments of substantive efficiency or a rationalising modernity?", Financial Accountability and Management, Vol. 15 Nos 3/4, pp. 201-7.
    • (1999) Financial Accountability and Management , vol.15 , Issue.34 , pp. 201-7
    • Lapsley, I.1
  • 66
    • 11044226500 scopus 로고    scopus 로고
    • The motivational benefits of goal-setting
    • Latham, G.P. (2004), "The motivational benefits of goal-setting", Academy of Management Executive, Vol. 18 No. 4, pp. 126-9.
    • (2004) Academy of Management Executive , vol.18 , Issue.4 , pp. 126-9
    • Latham, G.P.1
  • 67
    • 21144477104 scopus 로고
    • Performance indicators: 20 early lessons from managerial use
    • Likierman, A. (1993), "Performance indicators: 20 early lessons from managerial use", Public Money and Management, Vol. 13 No. 4, pp. 15-22.
    • (1993) Public Money and Management , vol.13 , Issue.4 , pp. 15-22
    • Likierman, A.1
  • 68
    • 11044237904 scopus 로고    scopus 로고
    • Linking goals to monetary incentives
    • Locke, E.A. (2004), "Linking goals to monetary incentives", Academy of Management Executive, Vol. 18 No. 4, pp. 130-3.
    • (2004) Academy of Management Executive , vol.18 , Issue.4 , pp. 130-3
    • Locke, E.A.1
  • 70
    • 84870885674 scopus 로고    scopus 로고
    • Building a practically useful theory of goal setting and task motivation
    • Locke, E.A. and Latham, G.P. (2002), "Building a practically useful theory of goal setting and task motivation", American Psychologist, Vol. 57 No. 9, pp. 705-17.
    • (2002) American Psychologist , vol.57 , Issue.9 , pp. 705-17
    • Locke, E.A.1    Latham, G.P.2
  • 71
    • 33748450382 scopus 로고    scopus 로고
    • Antecedents and consequences of quality performance
    • Maiga, A.S. and Jacobs, F.A. (2005), "Antecedents and consequences of quality performance", Behavioral Research in Accounting, Vol. 17, pp. 111-31.
    • (2005) Behavioral Research in Accounting , vol.17 , pp. 111-31
    • Maiga, A.S.1    Jacobs, F.A.2
  • 74
    • 0037290740 scopus 로고    scopus 로고
    • Disciplinary constraints on the advancement of knowledge: The case of organizational incentive systems
    • Merchant, K.A., Van der Stede, W.A. and Zheng, L. (2003), "Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems", Accounting, Organizations and Society, Vol. 28 Nos 2-3, pp. 251-86.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.23 , pp. 251-86
    • Merchant, K.A.1    Van Der Stede, W.A.2    Zheng, L.3
  • 75
    • 0000057597 scopus 로고
    • Institutional organizations: Formal structures as myth and ceremony
    • Meyer, J.W. and Rowan, B. (1977), "Institutional organizations: formal structures as myth and ceremony", American Journal of Sociology, Vol. 80, pp. 340-63.
    • (1977) American Journal of Sociology , vol.80 , pp. 340-63
    • Meyer, J.W.1    Rowan, B.2
  • 76
    • 85036130219 scopus 로고    scopus 로고
    • Decentralization, accounting controls and performance of government organizations: A New Zealand empirical study
    • Miah, N.Z. and Mia, L. (1996), "Decentralization, accounting controls and performance of government organizations: a New Zealand empirical study", Financial Accountability and Management, Vol. 12 No. 3, pp. 173-90.
    • (1996) Financial Accountability and Management , vol.12 , Issue.3 , pp. 173-90
    • Miah, N.Z.1    Mia, L.2
  • 77
    • 0007293062 scopus 로고    scopus 로고
    • Integrating management control and human resource management in public health care: Swedish case study evidence
    • Modell, S. (2000), "Integrating management control and human resource management in public health care: Swedish case study evidence", Financial Accountability and Management, Vol. 16 No. 1, pp. 33-53.
    • (2000) Financial Accountability and Management , vol.16 , Issue.1 , pp. 33-53
    • Modell, S.1
  • 78
    • 0043197970 scopus 로고    scopus 로고
    • Performance indicators in the Dutch department of defence
    • Mol, N.P. (1996), "Performance indicators in the Dutch department of defence", Financial Accountability and Management, Vol. 12 No. 1, pp. 71-81.
    • (1996) Financial Accountability and Management , vol.12 , Issue.1 , pp. 71-81
    • Mol, N.P.1
  • 79
    • 0038517438 scopus 로고    scopus 로고
    • Intended or unintended consequences? Resource erosion in New Zealand's government departments
    • Newberry, S. (2002), "Intended or unintended consequences? Resource erosion in New Zealand's government departments", Financial Accountability and Management, Vol. 18 No. 4, pp. 309-30.
    • (2002) Financial Accountability and Management , vol.18 , Issue.4 , pp. 309-30
    • Newberry, S.1
  • 80
    • 4444252647 scopus 로고    scopus 로고
    • Freedom or coercion? NPM incentives in New Zealand central government departments
    • Newberry, S. and Pallot, J. (2004), "Freedom or coercion? NPM incentives in New Zealand central government departments", Management Accounting Research, Vol. 15, pp. 247-66.
    • (2004) Management Accounting Research , vol.15 , pp. 247-66
    • Newberry, S.1    Pallot, J.2
  • 81
    • 34547706434 scopus 로고    scopus 로고
    • A wolf in sheep's clothing? Wider consequences of the financial management system of the New Zealand central government
    • Newberry, S. and Pallot, J. (2005), "A wolf in sheep's clothing? Wider consequences of the financial management system of the New Zealand central government", Financial Accountability and Management, Vol. 21 No. 3, pp. 263-77.
    • (2005) Financial Accountability and Management , vol.21 , Issue.3 , pp. 263-77
    • Newberry, S.1    Pallot, J.2
  • 82
    • 33747356245 scopus 로고    scopus 로고
    • New Zealand's financial management system: Implications for democracy
    • Newberry, S. and Pallot, J. (2006), "New Zealand's financial management system: implications for democracy", Public Money and Management, Vol. 26 No. 4, pp. 221-8.
    • (2006) Public Money and Management , vol.26 , Issue.4 , pp. 221-8
    • Newberry, S.1    Pallot, J.2
  • 83
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control systems research
    • Otley, D. (1999), "Performance management: a framework for management control systems research", Management Accounting Research, Vol. 10, pp. 363-82.
    • (1999) Management Accounting Research , vol.10 , pp. 363-82
    • Otley, D.1
  • 84
    • 0018519695 scopus 로고
    • A conceptual framework for the design of organizational control mechanisms
    • Ouchi, W.G. (1979), "A conceptual framework for the design of organizational control mechanisms", Management Science, Vol. 25 No. 9, pp. 833-48.
    • (1979) Management Science , vol.25 , Issue.9 , pp. 833-48
    • Ouchi, W.G.1
  • 85
    • 0000456854 scopus 로고
    • Markets, bureaucracies and clans
    • Ouchi, W.G. (1980), "Markets, bureaucracies and clans", Administrative Science Quarterly, Vol. 25 No. 1, pp. 129-41.
    • (1980) Administrative Science Quarterly , vol.25 , Issue.1 , pp. 129-41
    • Ouchi, W.G.1
  • 86
    • 0041550752 scopus 로고    scopus 로고
    • Beyond NPM developing strategic capacity
    • Pallot, J. (1999), "Beyond NPM developing strategic capacity", Financial Accountability and Management, Vol. 15 No. 3/4, pp. 419-27.
    • (1999) Financial Accountability and Management , vol.15 , Issue.34 , pp. 419-27
    • Pallot, J.1
  • 87
    • 25144503754 scopus 로고    scopus 로고
    • A decade in review: New Zealand's experience with resource accounting and budgeting
    • Pallot, J. (2001), "A decade in review: New Zealand's experience with resource accounting and budgeting", Financial Accountability and Management, Vol. 17 No. 4, pp. 383-401.
    • (2001) Financial Accountability and Management , vol.17 , Issue.4 , pp. 383-401
    • Pallot, J.1
  • 88
    • 19744371902 scopus 로고    scopus 로고
    • Performance measurement in municipalities: Empirical evidence in the Canadian context
    • Pollanen, R.M. (2005), "Performance measurement in municipalities: empirical evidence in the Canadian context", The International Journal of Public Sector Management., Vol. 18 No. 1, pp. 4-25.
    • (2005) The International Journal of Public Sector Management. , vol.18 , Issue.1 , pp. 4-25
    • Pollanen, R.M.1
  • 89
    • 85102018188 scopus 로고
    • Beyond the managerial model: The case for broadening performance assessment in government and the public services
    • Pollitt, C. (1986), "Beyond the managerial model: the case for broadening performance assessment in government and the public services", Financial Accountability and Management, Vol. 2 No. 3, pp. 155-70.
    • (1986) Financial Accountability and Management , vol.2 , Issue.3 , pp. 155-70
    • Pollitt, C.1
  • 90
    • 33645663318 scopus 로고    scopus 로고
    • Performance management in practice: A comparative study of executive agencies
    • Pollitt, C. (2006), "Performance management in practice: a comparative study of executive agencies", Journal of Public Administration Research and Theory, Vol. 16 No. 1, pp. 25-44.
    • (2006) Journal of Public Administration Research and Theory , vol.16 , Issue.1 , pp. 25-44
    • Pollitt, C.1
  • 91
    • 0041386281 scopus 로고    scopus 로고
    • The use and usefulness of performance measures in the public sector
    • Propper, C. and Wilson, D. (2003), "The use and usefulness of performance measures in the public sector", Oxford Review of Economic Policy, Vol. 19 No. 2, pp. 250-65.
    • (2003) Oxford Review of Economic Policy , vol.19 , Issue.2 , pp. 250-65
    • Propper, C.1    Wilson, D.2
  • 92
    • 1642334041 scopus 로고    scopus 로고
    • Lofty missions, down-to-earth plans
    • Rangan, V.K. (2004), "Lofty missions, down-to-earth plans", Harvard Business Review, Vol. 82 No. 3, pp. 112-9.
    • (2004) Harvard Business Review , vol.82 , Issue.3 , pp. 112-9
    • Rangan, V.K.1
  • 93
    • 0001170705 scopus 로고
    • Impact of management by objectives on organizational productivity
    • Rodgers, R. and Hunter, J.E. (1991), "Impact of management by objectives on organizational productivity", Journal of Applied Psychology, Vol. 76 No. 2, pp. 322-36.
    • (1991) Journal of Applied Psychology , vol.76 , Issue.2 , pp. 322-36
    • Rodgers, R.1    Hunter, J.E.2
  • 95
    • 0035626681 scopus 로고    scopus 로고
    • Empirical effects of performance contracts: Evidence from China
    • Shirley, M.M. and Xu, L.C. (2001), "Empirical effects of performance contracts: evidence from China", Journal of Law Economics and Organization, Vol. 17 No. 1, pp. 168-200.
    • (2001) Journal of Law Economics and Organization , vol.17 , Issue.1 , pp. 168-200
    • Shirley, M.M.1    Xu, L.C.2
  • 97
    • 33846861142 scopus 로고    scopus 로고
    • Structural equation modeling in management accounting research: Critical analysis and opportunities
    • Smith, D. and Langfield-Smith, K. (2004), "Structural equation modeling in management accounting research: critical analysis and opportunities", Journal of Accounting Literature, Vol. 23, pp. 49-86.
    • (2004) Journal of Accounting Literature , vol.23 , pp. 49-86
    • Smith, D.1    Langfield-Smith, K.2
  • 98
    • 84982036543 scopus 로고
    • Outcome-related performance indicators and organizational control in the public sector
    • Smith, P. (1993), "Outcome-related performance indicators and organizational control in the public sector", British Journal of Management, Vol. 4, pp. 135-51.
    • (1993) British Journal of Management , vol.4 , pp. 135-51
    • Smith, P.1
  • 99
    • 84959939551 scopus 로고
    • On the unintended consequences of publishing performance data in the public sector
    • Smith, P. (1995), "On the unintended consequences of publishing performance data in the public sector", International Journal of Public Administration, Vol. 18, pp. 277-310.
    • (1995) International Journal of Public Administration , vol.18 , pp. 277-310
    • Smith, P.1
  • 100
    • 0344253993 scopus 로고    scopus 로고
    • Performance evaluation styles in governmental organizations: How do professional managers facilitate politicians work?
    • Ter Bogt, H.J. (2003), "Performance evaluation styles in governmental organizations: how do professional managers facilitate politicians work?", Management Accounting Research, Vol. 14, pp. 311-32.
    • (2003) Management Accounting Research , vol.14 , pp. 311-32
    • Ter Bogt, H.J.1
  • 101
    • 70349684224 scopus 로고
    • The internal organization of Government
    • Tirole, J. (1994), "The internal organization of Government", Oxford Economic Papers, Vol. 46 No. 1, pp. 1-29.
    • (1994) Oxford Economic Papers , vol.46 , Issue.1 , pp. 1-29
    • Tirole, J.1
  • 102
    • 85036316617 scopus 로고    scopus 로고
    • Ambiguity in performance measurement: A theoretical approach to organizational uses of performance measurement
    • Vakkuri, J. and Meklin, P. (2006), "Ambiguity in performance measurement: a theoretical approach to organizational uses of performance measurement", Financial Accountability and Management, Vol. 22 No. 3, pp. 235-50.
    • (2006) Financial Accountability and Management , vol.22 , Issue.3 , pp. 235-50
    • Vakkuri, J.1    Meklin, P.2
  • 104
    • 33747344947 scopus 로고    scopus 로고
    • Researching public sector transformation: The role of management accounting
    • Van Helden, G.J. (2005), "Researching public sector transformation: the role of management accounting", Financial Accountability and Management, Vol. 21 No. 1, pp. 99-133.
    • (2005) Financial Accountability and Management , vol.21 , Issue.1 , pp. 99-133
    • Van Helden, G.J.1
  • 105
  • 106
    • 0001043033 scopus 로고
    • Budget-related behavior in public sector organizations: Some empirical evidence
    • Williams, J.J., Macintosh, N.B. and Moore, J.C. (1990), "Budget-related behavior in public sector organizations: some empirical evidence", Accounting, Organizations and Society, Vol. 15, pp. 221-46.
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 221-46
    • Williams, J.J.1    MacIntosh, N.B.2    Moore, J.C.3
  • 107
    • 0033409243 scopus 로고    scopus 로고
    • Public and private bureaucracies: A transaction cost economics perspective
    • Williamson, O.E. (1999), "Public and private bureaucracies: a transaction cost economics perspective", Journal of Law, Economics and Organization, Vol. 15 No. 1, pp. 306-42.
    • (1999) Journal of Law, Economics and Organization , vol.15 , Issue.1 , pp. 306-42
    • Williamson, O.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.